For some reason the MakeTime(1) returns a value which is slightly smaller than 1/24. We will look into that - it looks like a bug.
MakeTime(1) = 0,04166666665697
1/24 = 0,04166666666667
But the difference is less than one microsecond, so it will only be noticeable in a situation where you accumulate rounding errors, which is something you should avoid by coding smart. See more about rounding errors here: http://community.qlik.com/blogs/qlikviewdesignblog/2013/12/17/rounding-errors